Section 129 of the CGST Act, 2017 — Goods In Transit —- The petitioner challenged the order of demand of tax and penalty under Section 129. The vehicle along with goods (spray dryer) were seized by the respondent on the ground that the address of the Consigne, was not a place mentioned in the GST Registration of the petitioner. The counsel for the petitioner submitted that Post facto the petitioner has also amended GST Registration and there is no violation of Section 129, as the transportation by the supplier from Gujarat not only accompanied tax invoice, but also E-way Bill. The court observed that both the petitioner and the respondent admitted that as on date, the above address has been included in the petitioner's place of business in the GST Registration.

Held that:- The Hon’ble High Court quashed the impugned order, as there is no attempt to evade tax.